In order to prevent the use of special VAT invoices issued by tax authorities (hereinafter referred to as invoicing) for tax evasion and fraud, strengthen VAT supervision and plug tax loopholes, the General Administration has decided to further strengthen the management of invoicing, and now the relevant issues are notified as follows:
First, since2004From June 1st, 2008, the tax authorities that issue invoices on behalf of the company (hereinafter referred to as the issuing authority) should fill in the Invoice Issuing List (hereinafter referred to as the Invoice Issuing List, the format is attached) for the invoices issued on behalf of the company in the current month, and at the same time, the electronic document of the Invoice Issuing List should be formed by using the invoice collecting software from the reporting period in July.
Second, since2004Starting from the reporting period in June, 2008, general VAT taxpayers (hereinafter referred to as taxpayers) who use invoices to deduct the input tax should fill in the Invoice Deduction List (hereinafter referred to as the Deduction List, the format is attached) one by one, and submit it together with the tax return form when filing VAT tax returns. When filing in June, taxpayers only submit the paper materials of the Deduction List. From the filing period in July, taxpayers should submit floppy disks (or other storage media) containing the electronic data of the Deduction List in addition to the paper materials. If the paper materials and electronic data of the Deduction List are not submitted separately or filled in as required, the input tax shall not be deducted.
Third, since2004Starting from July, 2008, all localities should submit the electronic data of "Drawing List" and "Drawing List" collected in the current month to the General Administration of Taxation by FTP in the form of ZIP files, and the FTP server of the General Administration uses the FTP server uploaded by freight invoices. See the annex for the inspection, summary and uploading methods and processes of tax authorities at all levels.
Four, "issuing list" and "deduction list" information collection software and data inspection and summary software are developed by State Taxation Administration of The People’s Republic of China, and tax authorities and taxpayers use them free of charge. If taxpayers do not have the conditions to use information collection software, they can entrust tax agents and other intermediaries to collect it on their behalf.
Five, after May 25th, the tax authorities can download the relevant information collection software from the internal network (http://130.9.1.248) or State Taxation Administration of The People’s Republic of China website (http://www.chinatax.gov.cn); Taxpayers can download relevant information collection software from the website of State Taxation Administration of The People’s Republic of China (http://www.chinatax.gov.cn). If taxpayers can’t access the Internet, they can be provided by the local tax authorities after downloading. Data checking and summarizing software can be downloaded and used after June 10th.
Six, the competent tax authorities in accepting the VAT tax returns, should be in the window for the following comparison audit work:
(a) to review whether there are data in Items 9 and 10 of the Attached Data of the Tax Return of General VAT Taxpayers (Table 2), and if there are data, check whether the Deduction List is submitted;
(two) to review whether the contents of the "deduction list" are complete;
(3) Whether the amounts in the columns of "Amount" and "Tax Amount" in the Deduction List are equal to the amounts in the columns of "Amount" and "Tax Amount" in Items 9 and 10 of the Appendix to the Tax Return of General VAT Taxpayers (Table 2).
When the tax authorities audit, they find that taxpayers have not submitted the "Deduction List" or the audit results are wrong, and they should be required to make up the report or re-declare after modifying the relevant data.
Seven, the taxpayer does not use the invoice to deduct the input tax in the current period, and may not submit the "deduction list" to the competent tax authorities.
Eight, strengthening the management of invoicing is an important measure to strengthen the management of value-added tax and plug tax loopholes. After receiving this notice, all localities should hold special meetings to make arrangements, do a good job in publicity, strengthen the training of relevant tax officials and taxpayers, and ensure that management measures are implemented in place.
Attachment: Data declaration and summary process for issuing special VAT invoices for small-scale taxpayers (omitted)